The relationship of levels and components of reported earning to predict the value of the Company

Net income and its components in the profit and loss account are presented, the primary measure of financial performance is assessed which is very attractive for users. So it seams essential that should review this attraction leads to an increase in value for a company or not? Study for examining this issue is needed community survey companies listed in Tehran stock exchange, based on condition intended to select the sample, 49 companies during 1378, was acted. To gather information from a library method is used. Also for data analysis used regression. Research findings suggest indicates that the levels and components of the income statement information in connection with determining the value of the company are considered other. Result provider indicates that contact surfaces ad components for profit and loss ratio of market value to book value is higher than Q Tobin.